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2019 (2) TMI 1185 - CESTAT BANGALOREPenalty u/s 114 of CA - whether there was proposal made in the show-cause notice for imposition of penalty under Section 114? - Held that:- The proposals made against the respondents as reproduced in Order-in-Original clearly shows that there was no proposal made for penalty under Section 114. Since no penalty was proposed under Section 114, Commissioner could not have imposed penalty under that Section. The Commissioner has imposed penalty of ₹ 70,00,000/- on the respondents under Section 114AA - Since penalty has already been imposed under Section 114AA, there is no merit in proposed penalty under Section 114 at this stage - Since appeal filed by the Revenue travels beyond the scope of show-cause notice and the adjudication order, the same is not maintainable and hence, dismissed.
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